Actions of the National Revenue Administration towards Protection of the Polish Cultural Heritage

Abstract

Purpose:The research question is how effective are the actions taken by National Revenue Administration towards protection of the Polish cultural heritage. Approach/Methodology/Design: The article is based on an analysis of the literature on the subject, applicable legal acts, government strategies in the field of protection national polish cultural heritage, interviews with experts and statistical summaries obtained from all departments National Revenue Administration in Poland. In the frame of research theoretical methods were used, e.g., critical analysis of scientific sources and comparison of statistical data and empirical methods, e.g., document analysis, comparative analysis. The project was carried out in accordance with the approved research plan and in accordance with the regulations in the field of ethics of scientific research at the Military University of the Land Forces in Wroclaw. Findings: The article reveals tasks realized by the National Revenue Administration in the scope of protecting cultural goods and works of art in Poland. The organizational structure of this institution is discussed, just as legal bases which determine activities of the revenue administration towards combating crime related to illegal transfer and exportation of works of art and of other objects from the category of cultural heritage. The initiatives undertaken as part of international cooperation have been outlined. Practical Implications:The article can be used in creating solutions in other EU countries, which will be aimed at improving the level of protection of cultural heritage in the local, national and regional dimension. Originality/Value: This is one of the first articles that comprehensively presents solutions adopted in a democratic European country in the field of protection cultural goods and works of art by National Revenue Administration in Poland. In the light of the events of the ongoing war in Ukraine, the protection of national heritage is becoming one of the most important issues formative the martyrdom of contemporary independent nations.

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